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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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P11D processing: processing and retrieving forms P11D: capture P46 car benefit details (Action Guide)

To capture P46 Car benefit information, follow steps 1 - 8 below.

| 1. | Select the employee, see the guidance at PAYE57315  | || | 2. | Select the [Car] button on the In-Year Benefits screen, this will display the Car and Fuel Benefits screen | | 3. | On the Car and Fuel Benefits screen select the [Add] button, the Add In-Year Car screen will be displayed | |   | * Refer to the online system help for an explanation of the fields and buttons on this screen | | 4. | Capture the car information from the P46 Car in the appropriate fields, the hover help will give a description and outline the type of field entry you need to make. Ensure that the C02 emission field is populated in every case for cars registered after 1998 | | 5. | Select the [OK] button | |   | Note: If you enter a date in the Date Registered field that is more than 35 days in advance of the day the entry is made, you will be presented with the error message ‘Must be no more than 35 days in the future’. | |   | * Select the [OK] button and you will be returned to the previous screen
 
This will allow you to either | |   | * Correct the date previously input | |   | Or | |   | * If the date is correct, wait until it is 35 days or less in advance of the date of entry and capture the form again | |   | Note: If you enter a date in the Available From field that is more than 35 days in advance of the day the entry is made, you will be presented with the error message ‘Must be no more than 35 days in the future’. | |   | * Select the [OK] button and you will be returned to the previous screen
 
This will allow you to either | |   | * Correct the date previously input | |   | Or | |   | * If the date is correct, wait until it is 35 days or less in advance of the date of entry and capture the form again | |   | Note: If you enter a date into the Available To field that is more than 35 days in advance of the day the entry is made you will be presented with the error message ‘Must be no more than 35 days in the future’. | |   | * Select the [OK] button and you will be returned to the previous screen
 
This will allow you to either | |   | * Correct the date previously input | |   | Or | |   | * If the date is correct, wait until it is 35 days or less in advance of the date of entry and capture the form again | |   | Note: If you enter a date available to of 31/03 or 05/04 for the year of capture the following warning message will be displayed | |   | ‘A date to of (date displayed) has been entered. This means the Car Benefit has ceased, and the car is no longer available. Do you wish to continue?’ | |   | * Check the entry and make any amendment. The employer most often enters these dates in error and ECS interprets the date as a cessation and will not forecast it in the coding for the following year | |   | Note: The Fuel Type is a mandatory field, whether or not fuel has been provided for private use. You can change the fuel type by selecting an option from the drop down box. | | 6. | Once you have selected the [OK] button the benefit calculation will be performed | |   | If any of the values entered on the screen do not permit the calculation to be performed then you will be advised which entry field has caused the problem. You will need to correct this value before processing can continue | | 7. | Select the [Forecast] button and note down the Car and Fuel details for the current year | | 8. | If you need to update the in-year car benefit information | |   | * Highlight the car you are updating in the In-Year Benefits screen | |   | * Select the [Update] button and the Update In-Year Car screen will be displayed with the car benefit information for the selected car | |   | * Amend the car information in the appropriate fields, the hover help will give a description and outline the type of field entry you need to make | |   | * Select the [OK] button | |   | Note: Where any in-year changes have been made to the Car and Fuel Benefits screen, IABD will be automatically updated overnight for both CY and CY+1, as appropriate. NPS will also issue an automated tax code where required. |